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HMRC internal manual

PAYE Manual

Employer returns: employer return - quality checks: week 53 entry made in error

Where the PAYE section find that the employer has made an entry in the Week 53 field on the P14 in error, for example where the employer has recorded the first payment in a new year as a Week 53 payment in error, they will provide the following information to the Employer Unit

  • Employer name
  • Employer reference
  • Years involved
  • Taxpayer name and NINO
  • Details of what the error is, for example wk1 shown as wk53

When details are received from the PAYE section follow the instructions in Action Guide ‘Week 53 entry made in error’ PAYE40061.